Slovakia’s ViDA VAT Reform Brings E-Invoicing Mandate

The Slovak Ministry of Finance launched a consultation on the Law, which amends the VAT law and related laws, and imposes mandatory e-invoicing and online data reporting to the Tax Authority. In addition to this, the proposed amendments include provisions relating to the implementation of the EU Directive 2025/516 on VAT rules for the digital age, that is, the ViDA package.

Key Amendments Proposed by the Law

The ViDA package, which was formally adopted and enacted this year after a couple of years of negotiation between EU countries on the final wording and rules of the initiative, updates the EU’s VAT systems to align with the demands of digital economies, tackle VAT fraud, and streamline administrative processes for small businesses and service providers.

Since the ViDA package defines some strict implementation deadlines, the Slovak Ministry of Finance drafted a Law to address the transposition obligations. Therefore, the proposed amendments to the VAT and other related laws include a provision for the introduction of mandatory e-invoicing reception and storage for domestic B2B transactions, effective January 1, 2027. On the same date, the mandatory real-time reporting of B2B transactions to Tax Authorities will come into effect.

The mandatory e-invoicing requirements will extend on July 1, 2030, to include foreign VAT-registered taxable persons for EU cross-border transactions. As of July 1, 2030, VAT control statement and EC Sales List reporting will be abolished.

Furthermore, the proposed changes include provisions on VAT registration, such as introducing group registration for VAT ex officio, which will take effect on January 1, 2026, and is expected to contribute to the prevention of tax evasion.

Conclusion

The current consultations, which are the second round after last year's consultations conducted in December, are open until August 19, 2025. The Slovak government is taking concrete steps to align its national legislation with EU border objectives and EU-wide rules and regulations. Considering the pace of preparing the draft Law and consultation deadline, it is expected that the final version of the Law will be adopted and published by the end of 2025, which gives sufficient time for all stakeholders to adapt their systems to the new provisions.

Source: Bloomberg, Ministry of Justice of the Slovak Republic, VATabout